This article answers common questions on our new NI report. To find out more about this report and download it, follow the forecast how the April 2025 NI changes may affect liability article.

Do I have to use this report?

It's not mandatory, but we've released it before April if you'd like an indication of your employer NI liability on the new rates.

We'll release the Payroll Year End software update, v31, before April 2025 and it'll include the new NI legislation.

Is the value on the report exactly what I'll pay?

No, the report uses payments from previous payments you've processed to indicate how your NI may change.

The employer NI you actually pay from 6 April 2025 onwards depends on the payments you process at that time.

We'll release the Payroll Year End software update, v31, before April 2025 and it'll include the new NI legislation.

Does the report include Employment Allowance?

No, if you claim this for the 2024/25 or 2025/26 tax year you need to factor it into the results from the report manually.

 NOTE: The Employment Allowance increases to £10,500 per year from 6 April 2025.  

Does the report work for directors?

No, if you have any directors the report can't calculate their NI because it works differently to employees. If you need to forecast the NI for any directors, you need to calculate this manually.

Is employee NI changing in the 2025/26 tax year?

HMRC haven't announced any changes to employee NI rates or thresholds. 

Do the changes affect pensions?

No, the changes to NI legislation don't affect pensions. Employees' contributions still calculate in the same way, and employees are still eligible for automatic enrolment at the same point.

An employee's NI value increased but the New Cost column is blank

A Y only appears in this column if the employer NI due on an employee's pay is both:

• Zero on the old rates, and
• Above zero on the new rates

This is for information only to help highlight an increase from zero.

Can I export this report to Microsoft Excel?

Yes, when you run this report the Report to Excel and Data to Excel buttons are available and work as normal.

Can I edit the report to add information?

We recommend you don't edit this report, to ensure it works as designed.